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IRS.gov Website
Publication 570
Tax Guide for Individuals With Income from U.S. Possessions
Introduction, Useful Items and Important Changes
For use in Preparing 2013 Returns

Chapter 1
Bona Fide Residence

Presence Test

Days of Presence in the United States or Relevant Possession
Significant Connection

Tax Home

Exceptions

Closer Connection

Exception for Year of Move

Special Rules in the Year of a Move

Year of Moving to a Possession
Year of Moving From a Possession

Reporting a Change in Bona Fide Residence

Who Must File
Penalty for Not Filing Form 8898

Chapter 2
Possession Source Income

Types of Income

Compensation for Labor or Personal Services
Investment Income
Sales or Other Dispositions of Property
Scholarships, Fellowships, Grants, Prizes, and Awards

Effectively Connected Income

Chapter 3
Filing Information for Individuals in Certain U.S. Possessions

American Samoa

Where To Get Forms and Information
Which Returns To File
Special Rules for American Samoa
Double Taxation

The Commonwealth of Puerto Rico

Where To Get Forms and Information
Which Returns To File
Special Rules for Puerto Rico
Double Taxation

The Commonwealth of the Northern Mariana Islands

Where To Get Forms and Information
Which Return To File
Special Rules for the CNMI
Double Taxation

Guam

Where To Get Forms and Information
Which Return To File
Special Rules for Guam
Double Taxation

The U.S. Virgin Islands

Where To Get Forms and Information
Which Return To File
Special Rules for the USVI
Double Taxation

Chapter 4
Filing U.S. Tax Returns

Who Must File

Filing Requirement if Possession Income Is Excluded

When To File

Extension of Time To File

Where To File

Special Rules for Completing Your U.S. Tax Return

Deductions if Possession Income Is Excluded
Foreign Tax Credit if Possession Income Is Excluded
Self-Employment Tax
Additional Medicare Tax
Net Investment Income Tax

Paying Your Taxes

Estimated Tax

Double Taxation

Competent Authority Assistance

Chapter 5
Illustrated Examples

Illustrated Example of Form 4563

Illustrated Example of Form 5074

Illustrated Example of Form 8689

Chapter 6
How To Get Tax Help